Related Commentary  

326(1)  This section applies if during a tax year a person lets both–

(a)qualifying holiday accommodation, and

(b)accommodation that would be qualifying holiday accommodation if the letting condition (see section 325(3)) were met in relation to it (“under-used accommodation”).

326(2)  The person may make an election for the tax year specifying–

(a)the qualifying holiday accommodation, and

(b)any or all of the under-used accommodation.

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